Tax relief for researchers

You can be considered for tax relief if you have unique skills or a monthly salary that exceedes a certain amount.

Certain researchers, experts/specialists and other key personnel can be considered for tax relief. A feature of the tax relief is that 25% of the salary can be exempt from taxation during the first three years of the person’s stay in Sweden. You can file an application for tax relief if

you have unique skills which are considered impossible to obtain if recruiting within Sweden (expert/specialist, researcher, other key personnel)

or

if your monthly salary corresponds to two times the price base amount (approx. 88 000 SEK), irrespective of your work tasks and level of expertise.

The application must be submitted to the Taxation of Research Workers Board (Forskarskattenämnden) by you and/or your employer within three months of the start of your employment.

More information is available on the Taxation of Research Workers Board’s website: Forskarskattelättnad